CONFIG_H8S_SIM is not available for thedefaultarchitecture x86.
Result is shown for architecture h8300

H8S Simulator

modulename: sim-console.ko

and/or

configname: CONFIG_H8S_SIM

H8/300 platform
└─>H8S Simulator
In linux kernel since version 2.6.12  
GDB Simulator Support
More Information.
arch/h8300/Doc/simulator.txt


is selected by
CONFIG_H8S2678